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Incidencia de la reforma del IRPF sobre la oferta laboral y el bienestar de la familia española

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Author Info

  • Juan Prieto Rodríguez

    (Instituto de Estudios Fiscales y Universidad de Oviedo)

  • Santiago Alvarez García

    (Instituto de Estudios Fiscales y Universidad de Oviedo)

Abstract

En este trabajo se analizan los efectos de la Reforma del Impuesto sobre la renta efectuada en España en 1999 sobre la oferta de trabajo de las unidades familiares. En primer lugar se presenta el marco fiscal de las familias antes de la reforma del IRPF de 1999 y la situación impositiva de los hogares españoles después de dicha reforma. En segundo lugar, partiendo de la estimación de una ecuación de oferta laboral de los matrimonios, en la que se tienen en cuenta los efectos cruzados de los salarios y los diferentes tipos de renta de ambos cónyuges, se estudian los efectos de la Reforma sobre el bienestar por medio del cálculo de la variación equivalente asociada a la misma. Estas estimaciones se han realizado a partir de los datos del PHOGUE 94. Los resultados permiten inferir unas ganancias de bienestar ligeramente superiores para las mujeres que para los hombres, con independencia de la situación laboral de ambos. Analizando las ganancias de bienestar por hogares, las mayores ganancias se detectan en los de rentas medias y medias altas y, para cada uno de estos grupos de renta, son mayores a medida que aumenta el número de hijos. Classification-JEL : H24, H31, J22.

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Bibliographic Info

Article provided by IEF in its journal Hacienda Pública Española/Revista de Economía Pública.

Volume (Year): 160 (2002)
Issue (Month): 1 (march)
Pages: 121-146

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Handle: RePEc:hpe:journl:y:2002:v:160:i:1:p:121-146

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Related research

Keywords: Impuesto sobre la renta; oferta de trabajo; variación equivalente.;

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References

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  1. Álvarez García Santiago & Prieto Rodríguez Juan, 2002. "La reforma del IRPF y los determinantes de la oferta laboral en la familia española," Working Papers 201082, Fundacion BBVA / BBVA Foundation.
  2. Juan Prieto-Rodriguez & Cesar Rodriguez-Gutierrez, 2000. "The added worker effect in the Spanish case," Applied Economics, Taylor & Francis Journals, vol. 32(15), pages 1917-1925.
  3. Richard Blundell & Thomas MaCurdy, 1998. "Labour supply: a review of alternative approaches," IFS Working Papers W98/18, Institute for Fiscal Studies.
  4. Browning, Martin & Meghir, Costas, 1991. "The Effects of Male and Female Labor Supply on Commodity Demands," Econometrica, Econometric Society, vol. 59(4), pages 925-51, July.
  5. Chiappori, Pierre-Andre, 1988. "Rational Household Labor Supply," Econometrica, Econometric Society, vol. 56(1), pages 63-90, January.
  6. Chiappori, P.A., 1989. "Collective Labour Supply and Welfare," DELTA Working Papers 89-07, DELTA (Ecole normale supérieure).
  7. Arrufat, Jose Luis & Zabalza, Antonio, 1986. "Female Labor Supply with Taxation, Random Preferences, and Optimization Errors," Econometrica, Econometric Society, vol. 54(1), pages 47-63, January.
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Citations

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Cited by:
  1. Amadeo Fuenmayor Fernández & Rafael Granell Pérez & Francisco J. Higón Tamarit, 2009. "Las deducciones autonómicas en el IRPF: Análisis y alternativas," Revista de Estudios Regionales, Universidades Públicas de Andalucía, vol. 3, pages 209-236.
  2. Jaime Vallés Giménez & Anabel Zárate Marco, 2005. "La influencia de la deducción por descendientes en el tamaño de la familia. Un ejercicio con microdatos para España," Hacienda Pública Española, IEF, vol. 175(4), pages 61-101, december.

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